Depreciation Adjustments for Investment Properties held at Fair Value for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Minister of State for Financial Affairs:
Having reviewed the Constitution,
Federal Law No. 1 of 1972 on the Competencies of Ministries and Powers of the Ministers, and its amendments,…
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Taxation of Family Foundations
This guide (CTGFF1 of 2025) is designed to provide general guidance on the taxation of Family Foundations, particularly on the following aspects:
The requirements to qualify as a fiscally transparent Family Foundation,
A general understanding of how the Corporate Tax Law treats Family Foundations,
Information about how the Corporate Tax Law…
Determining the Tax Compliance Requirements for Unincorporated Partnerships, Foreign Partnerships and Family Foundations for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments
View the Document: FTA Decision No. 5 of 2025 – Issued 19 May 2025 – (Effective 1 July 2025)
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An Unincorporated Partnership That is Treated as a Taxable Person in Its Own Right for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
The Cabinet: − Having reviewed the Constitution, − Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, and…
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The Cabinet:
Having reviewed the Constitution,
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This Public Clarification (CTP005) clarifies the taxation of investors in a REIT that is exempt from Corporate Tax as a Qualifying Investment Fund, particularly on the following:
The income that will be taxed in…
Conditions to Exempt Certain Real Estate Investment Trusts from Corporate Tax
Minister of State for Financial Affairs:
Having reviewed the Constitution,
Federal Law No. 1 of 1972 on the Competencies of Ministries and Powers of the Ministers, and its amendments,
Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, and…
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This guide (CTGIDL1 of 2025) provides guidance on the deductibility of Interest expenditure while calculating the Taxable Income of a Taxable Person, particularly on the following aspects:
Meaning of Interest under the Corporate Tax Law,
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Minister of State for Financial Affairs:
Having reviewed the Constitution,
Federal Law No. (1) of 1972 on the Competencies of Ministries and Powers of the Ministers, and its amendments,
Federal Decree-Law…
Determination of a Non-Resident Person’s Nexus in the State for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
The Cabinet:
Having reviewed the Constitution,
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Qualifying Investment Funds and Qualifying Limited Partnerships for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
The Cabinet:
Having reviewed the Constitution,
Federal Decree-Law No. 28 of 2022 on Tax Procedures, and its amendments,
Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses,…
Audited Financial Statements for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Minister of State for Financial Affairs:
Having reviewed the Constitution,
Federal Law No. 1 of 1972 on the Competencies of Ministries and Powers of the Ministers, and its amendments,
Federal Decree-Law No. 47 of 2022…